RUSSIAN FEDERATION FEDERAL LAW On amendments to Part Two of the Tax Code of the Russian Federation and some other pieces of legislation
Russian Federation Adopted by the State Duma on June 29, 2007 Approved by the Federation Council on July 11, 2007 (In the wording of federal laws dated 29.11.2007 N 284-FZ; 27.11.2008 N 224-FZ; dated 24.07.2009 N 213-FZ; of 07.03.2011 N 24-FZ; of 02.10.2012 N 161-FZ; dated 29.11.2014 N 382-FZ; of 23.11.2015 N 320-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413; N 49, sect. 4564; 2002, N 1, article 4; N 22, Text 2026; N 30, sect. 3021, 3033; 2003, N 1, st. 2, 6, 11; N 19, st. 1749; N 21, est. 1958; N 28 2874, 2879, 2886; N 46, st. 4435; N 50, sect. 4849; N 52, sect. 5030; 2004, N 27, sect. 2711, 2715; N 30, est. 3088; N 31, st. 3220, 3231; N 34, st. 3518, 3520, 3522, 3525, 3527; N 35, est. 3607; N 41, est. 3994; N 45, sect. 4377; N 49, sect. 4840; 2005, N 1, article 29, 30, 38; N 24, 100. 2312; N 27, sect. 2710, 2717; N 30, est. 3027, 3104, 3117, 3128; N 50, sect. 5249; N 52, sect. 5581; 2006, N 1, sect. 12; N 3, est. 280; N 23, st. 2382; N 27, est. 2881; N 30, est. 3295; N 31, st. 3436, 3443, 3452; N 43, sect. 4412; N 45, sect. 4627; N 50, st. 5279, 5286; N 52, sect. 5498; 2007, N 1, st. 7, 20, 31, 39; N 13, st. 1465; N 21, sect. 2462, 2463; N 22, stop. 2563, 2564) the following changes: 1) in article 208: (a) in paragraph 1: in subparagraph 1 replace "permanent mission" with "separate unit"; in subparagraph 2 after the words "Insurance case," to be supplemented with the words "including periodic insurance payments (annuities, annuities) and (or) payments related to the participation of the insurer in the investment income of the insurer and the purchase amount", the words "permanent establishment" Replace "separate unit"; in paragraph 4 In sub-paragraph (5), replace "permanent mission" with "separate units"; , in subparagraph 7, replace the words "permanent mission" with the words "separate unit"; (b) in the first subparagraph of the subparagraph In paragraph 2, replace the words "permanent establishment" with the words "separate subdivision of the foreign organization"; (2) in article 211: (a) the second paragraph of paragraph 1 should be supplemented with the words " and the exclusion of partial payment as a taxpayer of the value of the goods he has received for his work, (b) Paragraph 2, subparagraph 2, in addition to the words "or partial payment"; (3) in article 212: (a) in paragraph 1, subparagraph 1, the words "credit cards" shall be replaced by "bank cards", the words "Credit card" should be replaced with the words "bank card and the material benefit derived from savings on interest in the use of loan funds for the new construction or acquisition in the territory of the Russian Federation of a dwelling house," the apartments, rooms or shares (shares) in them, if the taxpayer has the right to obtaining a property tax deduction in accordance with paragraph 1 (2) of Article 220 of this Code; b) in paragraph 2: subpara. 1 Use of borrowed funds, expressed in roubles, calculated on the basis of the three fourth refinancing rates established by the Central Bank of the Russian Federation on the date of the actual receipt of the taxpayer's income, above the amount calculated on the basis of the contract; "; Paragraph 2 of paragraph 2 should read as follows: " Determination of tax base for income in the form of material benefit derived from savings on interest earned on borrowed (credit) funds, calculation, retention and the tax enumeration is carried out by the tax agent in accordance with the procedure established by this Code. "; 4) in article 213: a), paragraph 1 should be redrafted to read: " 1. The tax base takes into account the income received by the taxpayer in the form of insurance payments, except for payments received: 1) under the compulsory insurance contracts administered in accordance with the procedure established by the OF THE PRESIDENT OF THE RUSSIAN FEDERATION of an age or a term or other event, if the conditions of such an event The insurance premium is paid by the taxpayer and, if the sum of the insurance payments does not exceed the sum of the contributions made by them, increased by the amount calculated by the consistent summation of the sum of the insurance contributions, from the day of conclusion of the insurance contract by the end of each year of the voluntary life insurance agreement (inclusive), and the annual average annual refinancing rate of the Central Bank of the Russian Federation. Otherwise, the difference between the amounts in question is taken into account in the determination of the tax base and is taxable from the source of the payment. For the purposes of this article, the average annual refinancing rate of the Central Bank of the Russian Federation is defined as the private from the sum of the refinancing rates in effect on the 1st number For each calendar month of the year of the life insurance contract, the number of the summed refinancing rates of the Central Bank of the Russian Federation. In cases of early termination of voluntary life insurance contracts under this subparagraph (except on early termination of voluntary life insurance contracts for reasons beyond the control of the will) (a) and (b), (c), (a), (b), (c), (b), (c), (b), (c), (b), (c), (b), (c), (e) and (b), (c), (c), (b), (c), (b), (c), The taxpayer's insurance contributions are taken into account in the determination of the tax base and shall be taxed from the source of the payment; 3) under the voluntary personal insurance contracts, which provide for payment of death, injury to health and/or reimbursement of medical expenses of the insured person (for the exclusion of payment for the cost of health resorts; 4) on voluntary pension insurance contracts concluded by individuals in their favour with insurance organizations, on the basis of a pension basis, in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION In cases of avoidance of voluntary pension insurance contracts (except for cases of avoidance of insurance contracts for reasons independent of the will of the parties) and return to the physical person of the monetary (pecunium) amount subject to In accordance with the rules of insurance and the terms of the contract, the income received less the amount of the insurance contribution made by the taxpayer is taken into account in the determination of the tax base and is taxable The source of the payment. In case of avoidance of the voluntary pension insurance contract (except for cases of avoidance of the insurance contracts for reasons independent of the will of the parties), the tax base shall be accounted for by the individual Under this contract, the amount of the insurance premiums in respect of which it has been granted the social tax deduction referred to in article 219, paragraph 1, paragraph 4, of this Code. The insurance organization is required to retain the amount of the income tax calculated on the basis of the amount of the income equal to the amount of the insurance contribution paid to the individual. by a person under this contract, for each calendar year in which the taxpayer was entitled to receive the social tax deduction referred to in article 219, paragraph 1, paragraph 4, of this Code. If the taxpayer provided a certificate issued by the tax authority at the taxpayer's place of residence, confirming that the taxpayer had not received a social tax deduction or a fact of receipt The insured value of the social tax deduction given in article 219, paragraph 1, paragraph 4, of this Code, the insurance organization does not deduct the amount of the tax or the amount of the tax to be deducted accordingly. "; b) to supplement paragraph 1-1 with the following: " 1-1. A form of certificate issued by a tax authority at the taxpayer's place of residence, confirming the taxpayer's failure to obtain a social tax deductions from the tax payer or confirming that the taxpayer has received the amount of the social tax granted. The tax deduction is approved by the federal executive authority responsible for monitoring and supervision in the area of taxes and duties. "; , paragraph 3, amend to read: " 3. The determination of the tax base takes into account the amount of the insurance contribution, if the amounts are paid for the individuals from the funds of the employer or from the funds of the organizations or individual entrepreneurs who are not employers in respect of those persons. of persons for whom insurance premiums are paid, except in cases where the insurance of natural persons is subject to compulsory insurance contracts, voluntary personal insurance contracts or voluntary pension insurance contracts. insurance. "; 5) Article 213-1, paragraph 2, complete with paragraphs , to read: " Persons handed down by a natural person under a contract of non-State pension payment of the amount of payments (contributions) for which the social tax deduct referred to in sub-paragraph 4 has been granted to a natural person Article 219, paragraph 1, of this Code, shall be subject to the taxation of the payment of the amount of money (except in cases of early termination of the said contract for reasons independent of the will of the parties, or of the transfer of the pecunium) amount in the (...) (...) The non-State pension fund, when paid to the physical person of pecunious (pecunium) money, is obliged to retain the amount of the tax calculated on the amount of the payments (contributions) paid by the individual under the contract, for the same amount. Every calendar year in which the taxpayer was entitled to receive the social tax deduction referred to in article 219, paragraph 1, paragraph 4, of this Code. If the taxpayer provided a certificate issued by the tax authority at the taxpayer's place of residence, confirming that the taxpayer had not received a social tax deduction or a fact of receipt The non-State Pension Fund does not deduct or calculates the amount of the tax to be deduced, respectively, in the amount of the social tax deductions referred to in article 219, paragraph 1, paragraph 1, of this Code, respectively. Article 214-1: (a) the name should be supplemented with the words " or stock indexes calculated by the securities market organizers "; b) in paragraph 1: the first after the words" the base asset on which the securities are "to be supplemented with the words" or stock indexes, by the organizers of the trading in the securities market "; paragraph 4 should be added to the words" or stock indices calculated by the trading organizers in the securities market "; paragraph 5 should read: "liquidating the investment paev of mutual funds;" , the sixth after the words "the base asset for which are securities" to be supplemented by the words "or the stock indices calculated by the trade operators in the securities market"; in paragraph 2 of paragraph 2, after the words " in which the securities are "supplemented by the words" or "stock indices", calculated by the trade organizers in the securities market "; g) in paragraph 3: , the ninth paragraph should read: inheritance paid by the taxpayer upon receipt of securities in the order of succession; "; to supplement the new paragraph 10 with the following: " tax paid by the taxpayer on receipt of shares, pats in accordance with article 217, paragraph 18-1 of this Code; " paragraphs 10 to 12 should be considered as paragraphs 11 to 13, respectively; to add a new paragraph 14 to read: " When implementing (repaying) investment payees the managing company The property of the mutual fund and the taxpayer's property (property rights) in the property of the mutual investment fund, the cost of purchasing these investment mutual funds is recognized as documentary verified expenditure on property (property rights) made in the property of the mutual investment fund. "; paragraph 13 to be read by the fifteenth paragraph and after the words" purchase and sale of securities "with the words", the payment of investment paaps "; paragraphs fourteenth to sixteenth to read paragraphs 16 to 18 respectively; paragraph 17 is considered to be the nineteenth paragraph, and the word "or redemption" is deleted; paragraph 18 is considered to be a paragraph of the twentieth and to recognize it paragraph 19 is considered to be the first paragraph and after the words "When buying an investment fund of a mutual investment fund", add the words "to the trustee of the trustee" The property of the mutual fund of the mutual fund, "; paragraph 20 to read subparagraph twenty-second paragraph and recognize it as void; paragraphs of the twenty-first to twenty-sixth are read as paragraphs twenty-third-twenty-eighth; d), paragraph 5, in paragraph 5 , to read: " 5. The income (loss) of transactions with financial instruments of urgent transactions (excluding transactions referred to in paragraph 6 of this article) is defined as the sum of the proceeds of the aggregate of transactions with financial instruments of urgent transactions, in the tax period, less the amount of loss for such transactions. However, the income (loss) of transactions with financial instruments of urgent transactions is defined as the difference between the proceeds of the transactions with the financial instruments of the fixed-term transactions (urgent transactions), including the accrued amounts Variational margins and (or) options for the options, net of the actual costs incurred by the taxpayer and the documented costs associated with the conclusion, execution and termination of the fixed-term transactions, including the costs refundable to a professional participant in the securities market, as well as the costs associated with the payment of the sum of the variational margin and (or) the options for the options. The specified costs also include: amount paid to the seller under the contract; payment for services provided by the depositary; fees to professional market participants securities; stock exchange (commission); fees for the registrar; other expenses directly related to transactions with financial instruments of urgent transactions made for services rendered professional participants in the securities market in their professional capacity (e) Paragraph 6 should read: " 6. For transactions with financial instruments of urgent transactions concluded to reduce the risk of price change, the proceeds from transactions with financial instruments of urgent transactions (including received option awards), increase, and the losses decrease the tax base for operations with a base asset. "; , in paragraph 8: second sentence of paragraph 5, delete; add the following paragraph: " retained by the Taxpayers to be transferred by tax agents during tax 1 month from the date of the end of the tax period or from the date of payment of the money (transfer of securities). "; 7) to supplement Article 214-2 as follows: " Article 214-2. { \b Database } { \b Database } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b Exceum of interest accrued under the terms of the contract over the amount of interest calculated on ruble deposits based on the refinancing rate of the Central Bank of the Russian Federation operating during the period for which accrued interest, and for deposits in foreign currency, based on 9 interest per annum, unless otherwise provided for by this Chapter. "; 8) in article 217: a) in paragraph 3 of paragraph 3 of the words" within the limits of the rules established by the applicable law "shall be replaced by the words" In accordance with the legislation of the Russian Federation, not more than 700 rubles for each day on a mission in the territory of the Russian Federation and not more than 2,500 rubles for each day on a foreign business trip "; b) (expandable-Federal Law dated 29.11.2014 N 382-FZ ) , paragraph 9, amend to read: " (9) total or partial compensation (payments) by employers to their employees and/or their families, former employees who separated from the exit on disability or old age, disabled persons who are not employed in the organization, the cost of purchasing passes, except for tourist attractions, which provide health resort and health services to designated persons. organizations located in the territory of the Russian Federation and the (k) Full or partial compensation (payment) for children under the age of 16 years for children under 16 years of age, on the basis of which these persons are provided with health resort and wellness facilities located in the territory of the Russian Federation. Federations: , provided by organizations (individual entrepreneurs), if the costs of such compensation (payment) under this Code are not included in the expenditure recorded in the determination of the tax base income tax of the organizations; with budget funds OF THE PRESIDENT OF THE RUSSIAN FEDERATION For the purposes of this chapter, spa and wellness organizations include sanatoriums, sanatoriums, dispensaries, rest and recreation facilities, lodging houses, wellness facilities, sanatorium, health and wellness facilities. and sports children's camps; "; g) (Spspent force-Federal Law of 23.11.2015 N320-FZ) d) to supplement paragraphs 35 and 36 of the following: " 35) amounts received by taxpayers from the budgets of the Russian Federation's budget system for reimbursement of costs (part of the costs) for payment Interest on loans (loans); (Deleted-Federal Law of 29.11.2007) N 284-FL) 9) in the first paragraph of article 218, paragraph 1, of the words "in accordance with article 210, paragraph 2", to read "in accordance with article 210, paragraph 3"; 10) in article 219: a) in paragraph 1: Paragraph 1 of the first word "in accordance with article 210, paragraph 2" should be replaced by the words "in accordance with paragraph 3 of article 210"; in subparagraph 2: the first sentence should read: " 2) in the amount you paid Taxpayers in the tax period for their education in educational institutions-in the amount of Actual expenditure incurred on training, subject to the restriction imposed by paragraph 2 of this article, as well as the amount paid by the taxpayer for the education of their children under the age of 24, the guardian of the taxpayer (a taxpayer) for the education of their wards under the age of 18, in full-time education, in the amount of the actual cost of the training, but not more than 50,000 rubles per child in total the sum of both parents (tutor or guardian). "; in the second paragraph of the paragraph Day training "substitute"; "in subparagraph 3: second after the words" on voluntary personal insurance contracts, "add" as well as on voluntary insurance contracts " Spouse, parents and (or) their children under the age of 18, "; paragraph 3, amend to read: " The total amount of the social tax deduction required by the first and second subparagraphs of this sub-paragraph, is accepted in the amount of the actual expenditures incurred, but subject to the limitation, paragraph 2 of this article. "; to supplement subparagraph 4 as follows: " 4) in the amount paid by the taxpayer in the tax period of the non-State pension contribution (s) Ensuring that a taxpayer with a non-State pension fund, in his or her favour and/or in favour of the spouse (including in favour of a widow, widower), parents (including adoptive parents), children with disabilities (including adopted children, under tutorship (guardianship) and (or) in the amount paid Taxpayer in the tax period of insurance premiums under the voluntary pension insurance (s), prisoner (s) with the insurance organization in his favour and/or in favour of the spouse (including widow, widower), parents (in The number of adopters), children with disabilities (including adopted children under tutorship (guardianship)), in the amount of actual expenditures incurred, subject to the restriction imposed by paragraph 2 of this article. The social tax deduction specified in this subparagraph is provided when the taxpayer presents documents confirming its actual costs of non-State pension and (or) voluntary contributions. pension insurance. "; b) in paragraph 2: after the words" tax deductions "add the words" referred to in paragraph 1 of this article, "; add the following paragraph: " Social tax Deductions specified in paragraphs 2 to 4 of paragraph 1 of this article (excluding The costs of educating the children of the taxpayer referred to in paragraph 1 (2) of this article and the costs of the expensive treatment referred to in paragraph 1 (3) of this article shall be provided in the amount of actual expenditures incurred, but in The total amount of the tax and non-tax income for the year will amount to UAH 4,700. If the taxpayer has in one tax period the cost of training, medical treatment, costs under the contract (s) of the non-state pension and under the contract (s) of voluntary pension insurance The taxpayer chooses, by its own means, which types of expenses and in what amounts are considered within the maximum social tax deduction specified in this paragraph. "; 11) in paragraph 1 of article 220: a) in the paragraph " in accordance with article 210, paragraph 2, of the paragraph 3 of article 210 "; b) paragraph 2 of subparagraph 1 after the words" in the charter capital of the organization "is supplemented by the words", in the assignment of the rights of the requirement under the contract of participation in the equity construction (equity investment contract) or under another equity contract) "; in) (Deleted-Federal Law of June 29, 2007). N 284-FZ) 12), in the first paragraph of Article 221, for the words "in accordance with article 210, paragraph 2", to read "in accordance with article 210, paragraph 3"; 13), paragraph 2 of article 223 should be supplemented with the following paragraph: "In the event of termination of the employment relationship prior to the end of the calendar month, the date on which the taxpayer actually receives the salary income is the last day of work for which he was earned."; 14) in Art. 224, para. 2: (a) paragraph 4, shall be declared void; (b) Paragraph 5 should read: "interest earnings on deposits in banks in excess of the amounts specified in article 214-2 of this Code;"; ) in paragraph 6 of the word ", except income in the form" Material benefits derived from the interest savings on the use of taxpayer loans (loans) received from credit and other organizations of the Russian Federation and actually spent on new construction, or OF THE PRESIDENT OF THE RUSSIAN FEDERATION (shares) in them, on the basis of documents confirming the intended use of such means "delete; (15) in the first paragraph of article 226, paragraph 1, of the words" permanent missions ", to read" separate units "; 16) in article 228, paragraph 1: (a), subparagraph 1, after the words "natural persons", insert the words "and organizations" after the word "prisoners" to be supplemented by the words "labour contracts and"; "to supplement the words", with the exception of the Russian military, (a) (a) (c) (i)). authors of works of science, literature, art, as well as authors of inventions, useful models and industrial designs; 7) natural persons who receive cash and in-kind income in the order of donation, except in cases Article 217, paragraph 18, of this Code. "; 17) class="ed"> (Overtaken by Federal Law of 24.07.2009) N 213-FZ) 18) (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 19) (Federal Act of 24.07.2009) N 213-FZ) 20) (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 21) (Federal Act of 24.07.2009) N 213-FZ) 22) (Spil-Federal Law of 24.07.2009) N 213-FZ) 23) (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 24) (Spconsumed by Federal Law of 24.07.2009) N 213-FZ ) 25) in article 251: (a) in paragraph 1: to supplement subparagraph 3-1 as follows: " 3-1) in the form of value added tax to be deduced from the recipient In accordance with chapter 21 of the present Code, the transfer of property, intangibles and property rights as a contribution to the statutory (warehousing) capital of economic societies and partnerships or mutual contributions to the mutual funds Cooperatives; "; sub-paragraph 21, amend to read: " 21) in the form of taxpayer payables for taxes and fees, fines and fines to budgets at various levels, for the payment of contributions, penalties and fines to the budgets of State extrabudgetary funds written off and (or) under the laws of the Russian Federation or the decision of the Government of the Russian Federation; "; (b), paragraph 2, subparagraph 1, as follows:
" 1) implemented in accordance with of the Russian Federation Opening fees, membership dues, membership fees, donations recognized as such under the civil legislation of the Russian Federation, as well as contributions to the establishment in accordance with article 324 of this Code Reserve for repairs, major maintenance of common property, which are made by homeowners, housing cooperative, horticultural, garden-garden, garage construction, housing cooperative or other Members ' specialized consumer cooperatives; " 26) in paragraph 16 of part two of article 255: (a) the third paragraph should read: " Life insurance, if such contracts are concluded for a period of at least five years with Russian insurance organizations, licensed to operate and for these five years do not provide for insurance benefits, including in the form of annuities and (or) annuities, except in cases of death and/or injury to health of an insured person; "; b) in paragraph IV of the participant's accomplishment and (or) the insured person "shall be replaced by the words" offensive by the participant and (or) the insured person "after the words" five years "with the words", or for life "; ) in the sixth paragraph of the words" concluded solely in the event of an attack The death of the insured person or the loss of the insured person's ability to work in connection with the performance of his or her work duties "shall be replaced by the words" providing for payment solely in the event of death and/or injury to the health of the insured person (d) Paragraph 8 should read as follows: " If changes are made to the terms of the life insurance contract, as well as the contract of voluntary pension insurance and (or) the contract of non-State pension provision for individual or all insured workers (participants) if, as a result of such modifications, the terms of the contract cease to conform to the requirements of this paragraph or in the event of avoidance of the said contracts with regard to individual or all insured employees (participants) Employer for such contracts, previously included in the the costs are recognized as taxable from the date of such modification to the terms of those treaties and (or) the reduction of the duration of these contracts or their avoidance (except in cases of early termination of the contract in connection with the termination of the contract). under the circumstances of force majeure, i.e. extraordinary and unavoidable circumstances). "; d) the tenth paragraph, amend to read: " Contributions to voluntary personal insurance contracts providing for Payment exclusively in cases of death and/or injury to health The insured person is included in the cost of up to 15,000 rubles per year, calculated as the ratio of the total amount of contributions paid under these contracts to the number of insured workers. "; 27) in the paragraph In the first paragraph of article 256, paragraph 1, the words "10,000 roubles" would be replaced by the words "20,000 roubles"; (28) the first paragraph of article 257, paragraph 1, with the words "the original cost of more than 20,000 roubles"; 29) in the first paragraph of article 259, paragraph 9 In total, the Russian president's income was 7.18 billion rubles ($930 million). 800 000 roubles "; 30) in the second indent of article 265, paragraph 1 (2), of the word" (lender) "to read" (lender) "; 31) to supplement article 268-1 as follows: " Article 268-1. { \field { \cs6\f1\cf6\lang1024 } Features { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } For the purposes of this chapter, the difference between the price of the acquisition of an enterprise as a property complex and the value of the net assets of the enterprise as the property complex (assets less the liabilities) is recognized as the expense (income) of the taxpayer at the procedure set out in this article. The value of the excess of the purchase price of an enterprise as a property complex over the value of its net assets should be regarded as a premium to the price paid by the buyer in anticipation of future economic benefits. The value of the excess of the value of the net assets of the enterprise as a property complex above the price of its purchase should be considered as a discount on the price offered to the buyer due to the lack of factors of stable buyers, Quality, marketing and distribution skills, business linkages, management experience, staff skills and other factors.
2. The amount of the allowance paid (discounted) for the acquisition of an enterprise as a property complex is defined as the difference between the purchase price and the value of the enterprise's net assets as a property complex defined as a transfer an act. When an enterprise is acquired as a property complex by auction or tender, the value of the premium paid by the buyer is defined as the difference between the purchase price and the estimate (primary) the value of the enterprise as a property complex. 3. The amount of the allowance paid by the buyer (the discount received) is taken into account for tax purposes in the following order: 1) the allowance paid by the buyer of the enterprise as a property complex shall be recognized as an expense evenly over the current period 5 years from the month following the month of the state registration of the property rights of the buyer at the enterprise as the property complex; 2) the discount received by the buyer of the enterprise as the property complex shall be recognized income of the month in which the State Registration of the transfer of ownership of the enterprise as a property complex. 4. The loss received by the seller from the realization of the enterprise as a property complex shall be recognized as being accounted for for the purposes of taxation in accordance with the procedure established by article 283 of this Code. 5. For the purposes of this chapter, the buyer's expenses for the acquisition of assets and property rights as part of the enterprise are recognized as the value of the transfer act. "; 32) paragraph 36 of article 270 to recognize 33) in article 272: (a) paragraph 2 of paragraph 3 after the words "is recognized as" to add "indirect"; b) to add the following sentence: " If, under the terms of the treaty, insurance (non-State pension) provides for payment In instalments, the cost of each payment is recognized evenly over the period of the contribution period (year, half, and quarter). "(month), proportional to the number of calendar days of the operation of the contract during the reporting period."; 34) in article 274, paragraph 9: (a) the first paragraph should be supplemented with the words " subject to taxation under Chapter 29 of the present Code "; b) in paragraph 4 of the word", as well as in the organization, (loss) from agricultural activities "delete; 35) Article 280, paragraph 1, should be supplemented with the following paragraph: " The tax base shall be determined in accordance with paragraphs 1 and 2. Article 279 of this Code. "; 36) in article 283, paragraph 1, of the words" Articles 264-1, 275-1, 280 and 304 ", replace by" articles 264-1, 268-1, 275-1, 280 and 304 "; 37) third sentence of paragraph 2 of article 288, paragraph 2 The following wording should be set out: " The taxpayer chooses the same a separate unit through which a tax is paid to the budget of that entity of the Russian Federation, notifying the tax authorities in which the taxpayer is composed before 31 December of the year preceding the tax period on the tax record of the location of their separate units. "; 38), article 292, paragraph 2, should be supplemented with the following paragraphs: " The amounts of the reserves for possible losses on loans charged to the bank's expenses, are used by the bank in writing off the balance of the credit institution Loans receivable in accordance with the procedure established by the Central Bank of the Russian Federation. When the bank decides to write off the credit balance of the loan, the interest on the loan will be terminated if the interest is not terminated earlier in accordance with With the contract. "; 39), supplement paragraph 4 with the following: " 4. If there are separate units located outside the territory of the Russian Federation, the payment of the tax (the advance payment on the tax), as well as the presentation of tax and tax declarations, shall be carried out by the organization at its place of its own finding. "; 40) paragraph 4 of Article 324-1 to add the following paragraph: " If, following an inventory of the reserve for leave to be paid, the amount of the calculated reserve for unused vacation leave, determined on the basis of the average daily wage and The number of unused annual leave days at the end of the year exceeds the actual balance of the unused reserve at the end of the year, the amount of excess will be included in labour costs. If, based on an inventory of the upcoming leave reserve, the amount of the calculated reserve for unused vacation leave is determined by the average daily wage and amount of unused vacation days at the end of the year, is less than the actual balance of the unused reserve at the end of the year, the negative difference is to be included in the unrealized income. "; 41) Part Two of Article 330 should read as follows: " Taxpayer's income as the total premium amount, Due to receipt, they are recognized on the date of the taxpayer's liability to the policyholder under a contract concluded under the terms of the insurance, insurance, reinsurance, regardless of the order of payment The insurance premium specified in the relevant contract (excluding life insurance and pension insurance). Under the life insurance and pension insurance contracts, the income in the form of a part of the insurance contribution is recognized at the time the taxpayer has the right to receive the next insurance contribution in accordance with the terms of the said contracts. "; 42) in the third paragraph of article 333-18 of the words ", in the form set by the Ministry of Finance of the Russian Federation" delete; 43) in article 333-33, paragraph 1: (a) in subparagraph 29: paragraph 2 after the words "vehicles" to be supplemented with the words "except motor vehicles" vehicles, trailers, tractors, self-propelled road construction vehicles and other self-propelled machines "; the third sentence reading: " with the issuance of State registration marks for motor vehicles, trailers, Tractors, self-propelled road construction and other self-propelled machines-200 rubles; "; paragraph 6 to be declared void; (b) in sub-paragraph 32: to add a new paragraph to the following third paragraph: " metal to tractors, self-propelled road construction and other self-propelled machines,-200 rubles; "; third and fourth paragraphs, respectively, to read paragraphs 4 and 5; in the first paragraph 36 after the words" driving permit, "add" driver-driver (tractor driver), "; g), after the words" driving licence "after" driver's licence ", add" driver's driver certification (tractor driver) "; d) to add the following: " 39-1) for the issuance of certificates of compliance to training institutions The requirements of the equipment and equipment of the educational process for the consideration of the issue by the relevant authorities on accreditation and for issuing licenses to these institutions for training of tractor drivers and drivers of self-propelled machines-500 rubles; " 44) Paragraph 1 of article 333-34 to declare void; 45) paragraph 1 of Article 374 after the words "on the balance" to supplement the word "organization" with the words "unless otherwise provided for in article 378 of the present Code"; Article 376, paragraph 4, should read: " 4. The average value of the property recognized by the object of taxation during the reporting period is defined as the individual from the sum of the sum of the residual value of the property on the 1st day of each month of the reporting period and 1 (e) the number of months following the reporting period for the number of months in the reporting period increased by one. The average annual value of the property recognized by the tax object for the tax period is defined as the sum of the division of the amount obtained by adding the value of the residual value of the property on the 1st day of each month the tax period and the last number of tax periods, for the number of months in the tax period, increased by one. "; 47) Article 378 after the word" taxation "to be supplemented with the words" (with the exception of the property of the papayas "investment fund)"; 48) paragraph 17 of article 381 after the words " The territory of the special economic zone "shall be supplemented by the words" used in the special economic zone within the framework of the special economic zone "; 49), article 382, paragraph 5, to be supplemented with the following paragraph: " In case of (cessation), the taxpayer during the tax (reporting) period of ownership of the immovable property of the foreign organizations referred to in article 375, paragraph 2, of the present Code, the amount of the tax (the amount of the advance tax payment) against the object Real estate is produced on the basis of the ratio determined as the ratio of the number of full months during which the immovable property was owned by the taxpayer, by the number of months in the tax (reporting) period, Unless otherwise provided for in this article. "; (50) in article 384 of the words" (average value of the property) "should be replaced by the words" (one fourth of the average value of the property) "; 51) in article 385 of the words" (average value of the property) " Replace with the words "(one fourth of the average value of the property)"; 52) Chapter 30 to supplement Article 386-1 as follows: " Article 386-1. Elimination of double taxation 1. In fact, the amount paid by the Russian organization outside the territory of the Russian Federation, in accordance with the law of another State, of the property tax on the property belonging to the Russian organization and located on the territory of the Russian Federation in the territory of that State shall be counted upon payment of a tax in the Russian Federation in respect of the said property. However, the amount of the calculated taxes paid outside the territory of the Russian Federation cannot exceed the amount of the tax payable by that organization in the Russian Federation with respect to the property specified in the of this paragraph. 2. The Russian organization must submit to the tax authorities the following documents: statement of set-off tax; tax document outside the territory of the Russian Federation, confirmed by the tax authorities by the organ of the foreign State concerned. The above-mentioned documents are submitted by the Russian organization to the tax authority on the location of the Russian organization together with the tax declaration for the tax period in which the tax was paid outside the territory of the Russian Federation. Federation. "; 53), article 391, paragraph 1, should be supplemented with the following paragraph: " Tax base for land in the territories of several municipalities " (in the municipal territory) of the federal importance of Moscow or St. Petersburg); is defined for each municipality (cities of federal importance to Moscow and St. Petersburg). At the same time, the tax base for the share of land located within the boundaries of the respective municipal education (cities of the federal importance of Moscow and St. Petersburg) is defined as the share of the cadastral value of the whole land Replace the stated portion of the land portion of the land. "; 54) in article 393, paragraph 2, the words" half and nine months "should be replaced by" second quarter and third quarter "; 55) in paragraphs 3 and 4 of subparagraph 1 Article 394, paragraph 1, the word "provided" to read " acquired (provided) "; 56) in article 396: (a) in paragraph 14, in paragraph 14, the words" local authorities (executive bodies of federal cities of Moscow and St. Petersburg) " should be replaced with the words "The Government of the Russian Federation"; (b) paragraph 15 should read: " 15. With respect to land parcels acquired (provided) by natural and legal persons on the basis of housing construction, except for individual housing construction, calculation of the amount of the tax (the amount of the advance payment) is made on the basis of the factor of 2 during the three-year period of construction, starting from the date of the state registration of rights to data of the land, up to the state registration of rights to the built a real estate object. In the event of the completion of such housing and State registration of the rights to the real estate before the expiry of the three-year period of construction, the amount of the tax paid for that period over and above the amount of the tax calculated on the basis of coefficient 1 is recognized as the sum of the excess tax and is subject to a set-off (return) of the taxpayer in the ordinary manner. With respect to land parcels purchased (provided) by natural and legal persons on the basis of their housing construction, excluding individual housing construction, calculation The amount of the tax (the amount of the advance payment) is calculated on the basis of the factor 4 for a period exceeding three years of construction, up to the date of the state registration of rights to the constructed real estate object. "; in) Paragraph 16 should read: " 16. With respect to the land plots acquired (provided) by individuals for individual housing construction, the calculation of the amount of the tax (the amount of the advance payment) is calculated on the basis of the factor 2 after the expiry of the 10 years from the date of the State registration of land rights up to the State registration of the rights to the constructed real estate. "; 57) in article 397: (a) paragraph 2 of paragraph 1, after the word" tax " add "(advance tax payments)"; b) in paragraph 2 Replace the words "paragraph 4" with the words "paragraph 5". Article 2 (Overtaken by Federal Law of February 2, 2012) N 161-FZ) Article 3 Admit invalid: 1) paragraphs 20-4 and 26 of paragraph 42, and paragraph 75, article 1, paragraph 75, of Federal Law dated May 29, 2002 N 57-FZ " On introducing amendments and additions to the Second Tax Code of the Russian Federation and certain legislative acts of the Russian Federation " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026); 2) Article 2, paragraph 5 of the Federal Law of 2 November 2004 N 127-FZ " On introducing changes to the first and second tax laws OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 2004, N 45, sect. 4377) as part of article 333-34, paragraph 1; 3) paragraphs 9 and 10 of Article 1 of the Federal Law of 31 December 2005 N "On introducing amendments to Chapter 25-3 of the Second Tax Code of the Russian Federation and the Federal Law" On the Recognition of Certain Legislative Acts (Provisions of Legislation) of the Russian Federation and the Law of the Russian Federation " OF THE PRESIDENT OF THE RUSSIAN FEDERATION A tax on property moving in the order of succession or gift " (Russian legislature, 2006, N 1, art. 12). Article 3-1 1. To establish that under the contracts of voluntary long-term life insurance concluded before the date of the entry into force of this Federal Law for a period of not less than five years and for these five years without insurance payments. The benefit of the insured person, including in the form of annuities and (or) annuities (except for the insurance benefit provided for in the event of the death of the insured person), whose insurance contributions until the date of entry into force of this Federal Act The law was paid in full for natural persons from employers ' funds, calculus and The payment of a tax on the income of natural persons shall be made in the manner in force until the day of the entry into force of this Federal Law. 2. Under the voluntary pension insurance contracts entered into by employers in favour of their employees until the day of the entry into force of this Federal Act, the insurance premiums for which the Federal Law was enacted prior to the entry into force of this Federal Act Full volume is paid for natural persons from the employers ' funds, the calculation and payment of a tax on the income of natural persons shall be in the order in effect until the day of the entry into force of this Federal Law. (Article padded-Federal Act of 26.11.2008 N 224-FZ) (In the wording of the Federal Law of 07.03.2011) N 24-FZ) Article 4 1. This Federal Act shall enter into force on 1 January 2008, but not earlier than one month from the date of its official publication, with the exception of the provisions for which the present article sets a different date of entry into force. 2. Paragraph 4 (b), paragraph 4, subparagraph 5 (a), paragraph 43, article 1, paragraph 44, and article 3, paragraphs 2 and 3, of this Federal Act shall enter into force one month after the date of the official publication of this Federal Law. 3. The provisions of article 251, paragraph 1, paragraph 1, paragraph 4 of article 255, paragraph 4, of the second paragraph of article 255 of the Tax Code of the Russian Federation This Federal Act applies to legal relations that have arisen since 1 January 2005. 4. The provisions of article 217, paragraph 35, of the Tax Code of the Russian Federation (in the wording of this Federal Act) apply to legal relations. 1 January 2006. 5. The provisions of article 214-2, article 217, paragraph 27, paragraphs 2 to 4, paragraph 1, and 219, paragraph 2, 220, paragraph 1, 220, paragraph 5, paragraph 5, paragraph 2, paragraph 1, paragraph 1, paragraph 1, and paragraph 3, paragraph 1, of the article. 236, paragraph 4 of article 2, paragraph 2, article 251, paragraph 2, paragraph 2 of article 255, paragraph 6 of article 280, paragraph 1 of article 255, article 386, paragraph 1 Tax Code of the Russian Federation (in the wording of this Federal Law) have been extended to legal relations that have arisen since 1 January 2007. President of the Russian Federation Vladimir Putin Moscow, Kremlin 24 July 2007 N 216-FZ
